perpres no 78 tahun 2005
!
"
#
"
'
$
&
"
0
,
&
"
"
"
(
%
#
&
"
%
#
)
*(+ ,
(.)/
,
,
-
(1
"
5
(.2/
5
"
6
(.2/
17
'
3#
*'
4
'
88(.+
8
,
:
/
;
6
(..9
(..9
%
).
#
*'
'
8)(.+
)
,
*'
0(
(..0
8).8+
(..0
.2
"
'
4
/
,
*'
0)
(..0
(..0
((/
"
'
8/9(+
7
,
*'
7
(..7
"
(..7
18
'
87)1+
1
,
'
08
6
(..1
*'
(..1
'
2
,
*'
8
099(
"
-
,
0990
72
87..+
099(
'
.
"
12
82/(+
0
0990
*'
#
-
0
'
-
)(72+
(9
,
80
*'
(0/
((
-
,
099)
))81+
8)
"
#
"
!
*'
10
"
'
*'
(01
(0
099)
099)
-
099)
'
))8.+
82
&
!
0990
"
'
&
#
0990
)0((+
!
*(+
"
"
"
&
#
"
-
#
0999
0 *
+
&
"
#
*(+
&
'
"
"
"
"
#
&
#
"
<
-
$
"
-
<
$
*(+ "
"
"
*0+ "
*(+
&
*8+ "
*(+
%
&
*(+ "
#
"
"
#
#
*0+ :
#
*(+
#
#
5
"
6
#
<
#
(
<
#
0
<
#
#
;
(
"
0
'
8
"
"
)
"
,
/
%
:
7
#
1
"
2
#
.
6
(9
#
6
((
3#
"
"
5;""% ;:
(0
'
(8
"
() :
;
6
#
(/ "
(7 #
#
(1 #
5
:
*(+
*5
:
6
+
#
5
"
#
#
"
7
*(+
"
*0+
#
(*
+
7*
+
*8+
#
*)+
*
*(+
#
+
"
#
"
4
7
7
*(+
'
*(+
#
#
#
"
*0+
#
0*
+
#
&
#
*8+
#
"
*)+
#
=
#
"
=
"
#
#
"
,
*/+ #
#
*)+
*(+
"
#
!
*(+
"
*(+
#
"
:
*0+ :
&
*8+ :
#
*)+ #
.
:
"
#
"
%
!!
"
#
;
"
5
%
!
"
"
=
"
"-%:
:
:
5
'
#
6
0.
% -%",5' #
099/
> %: ;
! "
# # ! "
! "
/ !# "
/
##!
"
!#("
#
/
!/ "
/ ! "
/
!
"
! #"
(
1
/
! #"
( (! "
# #! "
(! "
#2/ ! "
#/! "
3
## ! "
#! "
3
# # !# "
! "
$% %&
)
% * %)+&%, - -
'
(
.-,%-%)
$% %&
0
/'
)
% * %)+&%, - .-,%-%)
/
/
$% %&
/0
#' # /# )
% * %)+&%, - .-,%-%)
#
#
$% %&
#0
% * %)+&%, - -
' (
)
.-,%-%)
$% %&
0
(' / )
% * %)+&%, - .-,%-%)
(
(
$% %&
(0
% * %)+&%, - -
'
$% %&
0
% * %)+&%, - -
'/ ( )
.-,%-%)
$% %&
0
/
)
% * %)+&%, - -
/)
.-,%-%)
'
(
.-,%-%)
/
/
$% %&
/ 0
/ '
)
% * %)+&%, - .-,%-%)
/
/
)4% %
/ 0
/
)
% * %)+&%, *% %
%)
/
/
$% %&
/ 0
/ '
)
% ,% %)+&%, - .-,%-%)
3
#
!# "
! #"
3
/
! "
#! "
/
/ !#/"
! #"
#
#
/
/
/
$% %&
/ 0
/ '(( / )
% * %)+&%, - .-,%-%)
/
/
$% %&
/ 0
//' ( )
% * %)+&%, - .-,%-%)
//
//
$% %&
//0
/ '##
)
% * %)+&%, - .-,%-%)
3
/( 3
/(
3
( 3
/(
! "
#! "
5
! "
!# "
(
5
" "
/ !# "
5
#(! /"
! ("
!
"
!
5
!# "
/! #"
5
! "
/ (!# "
5
2
# "# "
#
#
$% %&
# 0
#/' # ( )
% * %)+&%, - .-,%-%)
#/
#/
$% %&
#/0
##'#
)
% * %)+&%, - .-,%-%)
5
##
##
$% %&
##0
## '(
)
% * %)+&%, - .-,%-%)
5
##
)4% %
)
%*
5
"
5
! ("
# !/ "
5
/
/
$% %&
/ 0
# '/(
)
% * %)+&%, - .-,%-%)
##
)4% %
##
##
## 0
## '(
%)+&%, *% %
##
## 0
5
# '//
)
%*
%)+&%, - -
#
$% %&
)
%*
.-,%-%)
#
#
0(/
%)+&%, - -
5
# #/!
"
.-,%-%)
/
5
5
##! "
! "
#
5
$% %&
0
)
% * %)+&%, - /
5
# #! ("
! "
5
# # ! ("
!# "
/
/ 0
$% %&
)
% * %)+&%, - #
#
$% %&
#0
% * %)+&%, - -
/ '
/
.-,%-%)
5
#'
.-,%-%)
5
'#
)
.-,%-%)
(
5
5
# ##! #"
!# "
)4% %!
0
% * %)+&%, *% %
%)
$% %&
0!
)
% * %)+&%, - -
'
.-,%-%)
5
5
5
# ##!#("
2
! #"
5
/#! "
( /#! #"
$% %&
0
)
% * %)+&%, - -
('
.-,%-%)
(
(
)4% %
(0
(
% * %)+&%, *% %
%) 6
(
(
$% %&
( 0
'
)
% * %)+&%, - .-,%-%)
5
5
5
# #(! "
2
!/ "
)4% %
0
% * %)+&%, *% %
%)
$% %&
0
% * %)+&%, - -
'
)
.-,%-%)
/
5
5
# / !/ "
!# "
)4% %
0
% * %)+&%, *% %
/
5
7
# / !/("
! /"
$% %&
0
% * %)+&%, - -
'
(/ )
.-,%-%)
/
$ 5
#/!/ "
!/ "
//
7
/ ! "
/ #/! "
/#
7
7
#! "
/
(!# "
(/
(/
$% %&
(/0
( ' (
)
% *8 %)+&%, - .-,%-%)
(
(
$% %&
( 0
(('#
)
% * %)+&%, - .-,%-%)
((
((
)4% %
((0
((
% * %)+&%, *% %
%)
((
((
$% %&
(( 0
'
)
% * %)+&%, - .-,%-%)
/
/
/(
7
! ("
!/#"
$% %&
0
)
% * %)+&%, - -
'
.-,%-%)
7
7
(!
/#
"
!##"
)4% %
0
% * %)+&%, *% %
/
/#2
7
!
"
!/ "
/
7
/!/ "
/
(! "
$% %&
3
0
)
% * %)+&%, - -
#'
.-,%-%)
#
#
$% %&
#0
( '/ #
)
% * %)+&%, - .-,%-%)
/
7
/#! ("
/ # ! "
$% %&
0
% * %)+&%, - -
!# "
/ # ! #"
$% %&
0
)
% * %)+&%, - -
'
()
.-,%-%)
#
7'
.-,%-%)
#
/! #"
/ #/! "
$% %&
0
/'(#
)
% * %)+&%, - .-,%-%)
/ !# "
/# # ! 9!
$% %&
0
)
% * %)+&%, - -
#
#/
'
.-,%-%)
5
(
!
"
$% %&
0
'
)
2
/# #! ("
%*
%)+&%, - -
.-,%-%)
##
(
! ("
/# #! /"
$% %&
:
)
% * %)+&%, - -
'
.-,%-%)
#
(/ ! "
/#
! "
$% %&
0
)
% * %)+&%, - -
'
$% %&
0
)
% * %)+&%, - -
'
#
.-,%-%)
#(
( # ! #"
/# # ! #"
(
.-,%-%)
#
! "
/# # ! ("
)4% %
0
% * %)+&%, *% %
%)
$% %&
0
)
% * %)+&%, - -
'
.-,%-%)
#
7
(! #"
/# / ! "
2
)4% %
0
% * %)+&%, *% %
%)
$% %&
0
)
% * %)+&%, - -
'
#
.-,%-%)
#
1
!
/#
"
!/ "
#! ("
/
!# "
/!
/
/
"
!
2
!
"
!
!/ "
$% %&
0
/' /# )
% * %)+&%, - .-,%-%)
#
#
$% %&
#0
)
% * %)+&%, - -
'
.-,%-%)
$% %&
0
3
% * %)+&%, - .-,%-%)
%)
3
$% %&
30
(3
% * %)+&%, - .-,%-%)
(
(
$% %&
(0
(
% * %)+&%, - -
.-,%-%)
/
!/ "
/ # ! ("
#
$% %&
% * %)+&%, - -
'
)
.-,%-%)
/! "
# !/ "
2
(
! "
/ ! "
%-4
$% %&
0
'
)
% * %)+&%, - .-,%-%)
)4% %
* 20 * -
0
3
3
3
3
3
3
#! "
/ ! "
5
2
(!
"
!/("
(!
"
5
(
!
"
3
3
5
/! "
##! "
(
3
/!
!
(
/3
/
"
"
5
!/ "
/
!/ "
(
2
!/("
!/ "
(/
! "
(! "
$% %&
0
% * %)+&%, - -
'( #/ )
.-,%-%)
/
/
)4% %
/0
/
% * %)+&%, *% %
%)
/
/
$% %&
/ 0
#'
)
% * %)+&%, - .-,%-%)
(#
!
"
! ("
)4% %
0
% * %)+&%, *% %
%)
$% %&
0
)
% * %)+&%, - -
(
/
$% %&
/
/ 0
'
#/
.-,%-%)
//'
/ )
!
(
"
!
%*
((
/ !/ "
!/ "
2
/
(
#! #"
# !/ "
(
! "
/ !# "
(
# !
"
!/#"
# !
%)+&%, - -
.-,%-%)
"
"
!
"
! "
/ ! "
/
/
$% %&
/ 0
/ ' # ()
% * %)+&%, - .-,%-%)
$ 5
/
/
$% %&
/ 0
/
% * %)+&%, - -
$ 5
'
)
.-,%-%;
/
/
$% %&
/ 0
# '#
)
% * %)+&%, - .-,%-%)
$ 5
#/
#/
$% %&
#/ 0
## '/( /#
)
% * %)+&%, - .-,%-%)
$ 5
##3
##
$% %&
##30
##' /
)
% * %)+&%, - .-,%-%)
$ 5
#
#
$% %&
# 0
#
% * %)+&%, - -
' / )
.-,%-%)
3
/!# "
# (! ("
/
$% %&
0
% * %)+&%, - #
'
// )
.-,%-%)
#
/ ! /"
(! "
#
(
1
#
!
"
!# "
/
!# "
!# "
1
2
! "
#
"
#
"
'
$
&
"
0
,
&
"
"
"
(
%
#
&
"
%
#
)
*(+ ,
(.)/
,
,
-
(1
"
5
(.2/
5
"
6
(.2/
17
'
3#
*'
4
'
88(.+
8
,
:
/
;
6
(..9
(..9
%
).
#
*'
'
8)(.+
)
,
*'
0(
(..0
8).8+
(..0
.2
"
'
4
/
,
*'
0)
(..0
(..0
((/
"
'
8/9(+
7
,
*'
7
(..7
"
(..7
18
'
87)1+
1
,
'
08
6
(..1
*'
(..1
'
2
,
*'
8
099(
"
-
,
0990
72
87..+
099(
'
.
"
12
82/(+
0
0990
*'
#
-
0
'
-
)(72+
(9
,
80
*'
(0/
((
-
,
099)
))81+
8)
"
#
"
!
*'
10
"
'
*'
(01
(0
099)
099)
-
099)
'
))8.+
82
&
!
0990
"
'
&
#
0990
)0((+
!
*(+
"
"
"
&
#
"
-
#
0999
0 *
+
&
"
#
*(+
&
'
"
"
"
"
#
&
#
"
<
-
$
"
-
<
$
*(+ "
"
"
*0+ "
*(+
&
*8+ "
*(+
%
&
*(+ "
#
"
"
#
#
*0+ :
#
*(+
#
#
5
"
6
#
<
#
(
<
#
0
<
#
#
;
(
"
0
'
8
"
"
)
"
,
/
%
:
7
#
1
"
2
#
.
6
(9
#
6
((
3#
"
"
5;""% ;:
(0
'
(8
"
() :
;
6
#
(/ "
(7 #
#
(1 #
5
:
*(+
*5
:
6
+
#
5
"
#
#
"
7
*(+
"
*0+
#
(*
+
7*
+
*8+
#
*)+
*
*(+
#
+
"
#
"
4
7
7
*(+
'
*(+
#
#
#
"
*0+
#
0*
+
#
&
#
*8+
#
"
*)+
#
=
#
"
=
"
#
#
"
,
*/+ #
#
*)+
*(+
"
#
!
*(+
"
*(+
#
"
:
*0+ :
&
*8+ :
#
*)+ #
.
:
"
#
"
%
!!
"
#
;
"
5
%
!
"
"
=
"
"-%:
:
:
5
'
#
6
0.
% -%",5' #
099/
> %: ;
! "
# # ! "
! "
/ !# "
/
##!
"
!#("
#
/
!/ "
/ ! "
/
!
"
! #"
(
1
/
! #"
( (! "
# #! "
(! "
#2/ ! "
#/! "
3
## ! "
#! "
3
# # !# "
! "
$% %&
)
% * %)+&%, - -
'
(
.-,%-%)
$% %&
0
/'
)
% * %)+&%, - .-,%-%)
/
/
$% %&
/0
#' # /# )
% * %)+&%, - .-,%-%)
#
#
$% %&
#0
% * %)+&%, - -
' (
)
.-,%-%)
$% %&
0
(' / )
% * %)+&%, - .-,%-%)
(
(
$% %&
(0
% * %)+&%, - -
'
$% %&
0
% * %)+&%, - -
'/ ( )
.-,%-%)
$% %&
0
/
)
% * %)+&%, - -
/)
.-,%-%)
'
(
.-,%-%)
/
/
$% %&
/ 0
/ '
)
% * %)+&%, - .-,%-%)
/
/
)4% %
/ 0
/
)
% * %)+&%, *% %
%)
/
/
$% %&
/ 0
/ '
)
% ,% %)+&%, - .-,%-%)
3
#
!# "
! #"
3
/
! "
#! "
/
/ !#/"
! #"
#
#
/
/
/
$% %&
/ 0
/ '(( / )
% * %)+&%, - .-,%-%)
/
/
$% %&
/ 0
//' ( )
% * %)+&%, - .-,%-%)
//
//
$% %&
//0
/ '##
)
% * %)+&%, - .-,%-%)
3
/( 3
/(
3
( 3
/(
! "
#! "
5
! "
!# "
(
5
" "
/ !# "
5
#(! /"
! ("
!
"
!
5
!# "
/! #"
5
! "
/ (!# "
5
2
# "# "
#
#
$% %&
# 0
#/' # ( )
% * %)+&%, - .-,%-%)
#/
#/
$% %&
#/0
##'#
)
% * %)+&%, - .-,%-%)
5
##
##
$% %&
##0
## '(
)
% * %)+&%, - .-,%-%)
5
##
)4% %
)
%*
5
"
5
! ("
# !/ "
5
/
/
$% %&
/ 0
# '/(
)
% * %)+&%, - .-,%-%)
##
)4% %
##
##
## 0
## '(
%)+&%, *% %
##
## 0
5
# '//
)
%*
%)+&%, - -
#
$% %&
)
%*
.-,%-%)
#
#
0(/
%)+&%, - -
5
# #/!
"
.-,%-%)
/
5
5
##! "
! "
#
5
$% %&
0
)
% * %)+&%, - /
5
# #! ("
! "
5
# # ! ("
!# "
/
/ 0
$% %&
)
% * %)+&%, - #
#
$% %&
#0
% * %)+&%, - -
/ '
/
.-,%-%)
5
#'
.-,%-%)
5
'#
)
.-,%-%)
(
5
5
# ##! #"
!# "
)4% %!
0
% * %)+&%, *% %
%)
$% %&
0!
)
% * %)+&%, - -
'
.-,%-%)
5
5
5
# ##!#("
2
! #"
5
/#! "
( /#! #"
$% %&
0
)
% * %)+&%, - -
('
.-,%-%)
(
(
)4% %
(0
(
% * %)+&%, *% %
%) 6
(
(
$% %&
( 0
'
)
% * %)+&%, - .-,%-%)
5
5
5
# #(! "
2
!/ "
)4% %
0
% * %)+&%, *% %
%)
$% %&
0
% * %)+&%, - -
'
)
.-,%-%)
/
5
5
# / !/ "
!# "
)4% %
0
% * %)+&%, *% %
/
5
7
# / !/("
! /"
$% %&
0
% * %)+&%, - -
'
(/ )
.-,%-%)
/
$ 5
#/!/ "
!/ "
//
7
/ ! "
/ #/! "
/#
7
7
#! "
/
(!# "
(/
(/
$% %&
(/0
( ' (
)
% *8 %)+&%, - .-,%-%)
(
(
$% %&
( 0
(('#
)
% * %)+&%, - .-,%-%)
((
((
)4% %
((0
((
% * %)+&%, *% %
%)
((
((
$% %&
(( 0
'
)
% * %)+&%, - .-,%-%)
/
/
/(
7
! ("
!/#"
$% %&
0
)
% * %)+&%, - -
'
.-,%-%)
7
7
(!
/#
"
!##"
)4% %
0
% * %)+&%, *% %
/
/#2
7
!
"
!/ "
/
7
/!/ "
/
(! "
$% %&
3
0
)
% * %)+&%, - -
#'
.-,%-%)
#
#
$% %&
#0
( '/ #
)
% * %)+&%, - .-,%-%)
/
7
/#! ("
/ # ! "
$% %&
0
% * %)+&%, - -
!# "
/ # ! #"
$% %&
0
)
% * %)+&%, - -
'
()
.-,%-%)
#
7'
.-,%-%)
#
/! #"
/ #/! "
$% %&
0
/'(#
)
% * %)+&%, - .-,%-%)
/ !# "
/# # ! 9!
$% %&
0
)
% * %)+&%, - -
#
#/
'
.-,%-%)
5
(
!
"
$% %&
0
'
)
2
/# #! ("
%*
%)+&%, - -
.-,%-%)
##
(
! ("
/# #! /"
$% %&
:
)
% * %)+&%, - -
'
.-,%-%)
#
(/ ! "
/#
! "
$% %&
0
)
% * %)+&%, - -
'
$% %&
0
)
% * %)+&%, - -
'
#
.-,%-%)
#(
( # ! #"
/# # ! #"
(
.-,%-%)
#
! "
/# # ! ("
)4% %
0
% * %)+&%, *% %
%)
$% %&
0
)
% * %)+&%, - -
'
.-,%-%)
#
7
(! #"
/# / ! "
2
)4% %
0
% * %)+&%, *% %
%)
$% %&
0
)
% * %)+&%, - -
'
#
.-,%-%)
#
1
!
/#
"
!/ "
#! ("
/
!# "
/!
/
/
"
!
2
!
"
!
!/ "
$% %&
0
/' /# )
% * %)+&%, - .-,%-%)
#
#
$% %&
#0
)
% * %)+&%, - -
'
.-,%-%)
$% %&
0
3
% * %)+&%, - .-,%-%)
%)
3
$% %&
30
(3
% * %)+&%, - .-,%-%)
(
(
$% %&
(0
(
% * %)+&%, - -
.-,%-%)
/
!/ "
/ # ! ("
#
$% %&
% * %)+&%, - -
'
)
.-,%-%)
/! "
# !/ "
2
(
! "
/ ! "
%-4
$% %&
0
'
)
% * %)+&%, - .-,%-%)
)4% %
* 20 * -
0
3
3
3
3
3
3
#! "
/ ! "
5
2
(!
"
!/("
(!
"
5
(
!
"
3
3
5
/! "
##! "
(
3
/!
!
(
/3
/
"
"
5
!/ "
/
!/ "
(
2
!/("
!/ "
(/
! "
(! "
$% %&
0
% * %)+&%, - -
'( #/ )
.-,%-%)
/
/
)4% %
/0
/
% * %)+&%, *% %
%)
/
/
$% %&
/ 0
#'
)
% * %)+&%, - .-,%-%)
(#
!
"
! ("
)4% %
0
% * %)+&%, *% %
%)
$% %&
0
)
% * %)+&%, - -
(
/
$% %&
/
/ 0
'
#/
.-,%-%)
//'
/ )
!
(
"
!
%*
((
/ !/ "
!/ "
2
/
(
#! #"
# !/ "
(
! "
/ !# "
(
# !
"
!/#"
# !
%)+&%, - -
.-,%-%)
"
"
!
"
! "
/ ! "
/
/
$% %&
/ 0
/ ' # ()
% * %)+&%, - .-,%-%)
$ 5
/
/
$% %&
/ 0
/
% * %)+&%, - -
$ 5
'
)
.-,%-%;
/
/
$% %&
/ 0
# '#
)
% * %)+&%, - .-,%-%)
$ 5
#/
#/
$% %&
#/ 0
## '/( /#
)
% * %)+&%, - .-,%-%)
$ 5
##3
##
$% %&
##30
##' /
)
% * %)+&%, - .-,%-%)
$ 5
#
#
$% %&
# 0
#
% * %)+&%, - -
' / )
.-,%-%)
3
/!# "
# (! ("
/
$% %&
0
% * %)+&%, - #
'
// )
.-,%-%)
#
/ ! /"
(! "
#
(
1
#
!
"
!# "
/
!# "
!# "
1
2
! "
#